Tribunal upheld capital gains exemptions after finding that assessee had furnished proof of investments under sections 54F and 54EC. The ruling confirms that omission to consider evidence cannot ...
The Tribunal held that the ₹2.5 Cr flat investment was fully explained through agreement details and a DHFL housing loan, leaving no basis for an addition. Penalty u/s 271(1)(c) was remanded for fresh ...
Taxpayers unable to file online due to e-return registration issues may apply to the relevant excise commissioner with proper justification by 15 December ...
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